{"version":"1.0","type":"link","title":"McKinney v. Commissioner","url":"https://uplaw.us/documents/opinion/mckinney-v-commissioner-32-bta-450--7a7a535a8cf31dc5","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/7a7a535a8cf31dc5.png","thumbnail_width":1200,"thumbnail_height":630}